Holly Company has the following information for December $1$ to December $31.$ All direct materials are $100\%$ complete.

$\backslash$table$[[$Beginning balance December $290$ units,,Work$-$in$-$Process$],[20\%$ complete for conversion,$36,250,$ Completed $890$ units and transferred$],[$Direct materials,$78,300],[$Direct labor,$49,300],[$Factory overhead,$],[$Property taxes,$7,800],[$Depreciation$,36,500],[$Utilities$,19,800],[$Indirect labor,$5,800],[$Ending balance December $31,390$ units, $40\%,],[$complete$,49,666]]$

Required:

Calculate equivalent units using the weighted$-$average and FIFO methods.

$\backslash$table$[[,$Equivalent Units$],[$Direct materials,Weighted$-$Average,FIFO$],[$Conversion$,,]]$